In this part of the test, you are given a discussion topic. You have 30 seconds to look at the task prompt, an example of which

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问题 In this part of the test, you are given a discussion topic. You have 30 seconds to look at the task prompt, an example of which is below, and then about three minutes to discuss the topic with your partner. After that, the examiner will ask you more questions related to the topic. Discuss with your partner about foreign exchange risk?

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答案Candidate A: Foreign exchange risk is the risk due to the changes in currency exchange rates. The risk arises because more and more companies start the import and export business. As the world has become a global village, more and more investors make international investment. Therefore, the foreign exchange risk rises. But what do you think of the categories of the foreign exchange exposure? Candidate B: According to the reasons which cause the exposure, we can categorize the foreign exchanges exposure into transaction exposure, accounting exposure and economic exposure.

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